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1998 (1) TMI 162 - CEGAT, MUMBAIExtract: .......ant they could not otherwise be reused. According to Section 4(4)(a)(i) of the Act, cost of packing of excisable goods be included in its assessable value, except where such packings were durable and returnable in nature. The cost of the packing would not therefore be included. 6. emsp Appeal allowed. Impugned order set aside. Consequential relief.
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